Essays about: "auditor s role"

Showing result 1 - 5 of 23 essays containing the words auditor s role.

1. 1. The changing face of the auditor : A study of auditors’ perception of their role, the last ten years

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Emilia Eka; Carl Horn Olsson; [2023]
   Keywords : The auditor’s role; social changes; digitalisation; audit process; profession; megatrends; standardisation;

   Abstract : Regulations, digitalisation, and other megatrends influence many parts of society, not least the audit profession, and it is essential for the profession as well as the role of the auditor, to adapt to the changes and new requirements. It is inevitable for audit firms not to be exposed to digitalisation, and the Big Four (audit firms) are changing their identities. READ MORE

3. 2. The Impact of the Pandemic of Covid-19 on the 'Audit Expectation Gap' - The Case of India

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Asha Harshavardhan Kittur; Salome Samniashvili; [2022]
   Keywords : Auditors; Users; ICAI; Audit; Expectation gap; Agency theory; Role theory; Attribution theory; Covid-19; Pandemic; India.; Business and Economics;

   Abstract : The purpose is to explore the impact of the Covid-19 pandemic on the AEG by exploring the perceptions of two groups namely, (i) auditors and (ii) the users of the audited financial statements. This research is conducted in the Indian context, meaning the participants of this study are Indian Chartered Accountants and users of financial statements. READ MORE

4. 3. The Changing Nature of the Audit Profession - Opportunities and Challenges with Digital Transformation and the Use of Audit Support Systems, Big Data and Data Analytics

   University essay from Göteborgs universitet/Graduate School

   Author : Gustaf Stensjö; [2020-07-01]
   Keywords : Auditing; Digital Transformation; Audit support systems; Big data; Data analytics;

   Abstract : This exploratory study aims to illustrate the changing nature of the audit profession by providing a comprehensive overview of the main challenges and opportunities that increasingly sophisticated audit support systems with more Big data and Data analytics capabilities induce upon the profession, and how these are addressed. The empirical findings are based on ten semi-structured interviews with eight different practitioners from the Big Four auditing firms, of which four are closely involved in the digitalisation and transformation processes at each respective firm. READ MORE

5. 4. Unprofessionalism in the audit profession

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Anna Blomquist; Elin Jonasson; [2020]
   Keywords : audit profession; unprofessionalism; professionalism; the SIA; disciplinary cases;

   Abstract : Background and problem: The audit profession have developed through the history as the auditor’s associations has becoming rule-making bodies. Auditors has become an even more important function, which leads to greater responsibility and more obligations. READ MORE

6. 5. How auditors and family firms co-create value

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Oskar Johansson; Johan Ljungberg; [2020]
   Keywords : Family firms; Audit firms; Auditor; Socioemotional wealth; Profession theory; Co-creation; Value;

   Abstract : Background: The relationship between family firms and auditors is not a topic that is very well examined. This is also a relationship that is extraordinary because they have different aims with the relationship. Since the family firms seek for long and close relationships while the auditor needs to maintain their independence. READ MORE